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Tag Archive: Initiation of proceeding on third party for incriminating material

B.P.Mundra > Initiation of proceeding on third party for incriminating material

If any information belonging to ‎an assessee found during course of search at another party and Ld AO initiated ‎proceedings u/s 147/148 then the re-assessment proceedings passed u/s 148 ‎shall not stand and assessment framed by AO is null and void as the correct ‎course of initiation of proceedings is 153C and not u/s 147/148‎

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 122 total views PUNE TRIBUNAL on Oct 29, 2018 held that If any information belonging to ‎an assessee found during course of search at another party and Ld AO initiated ‎proceedings u/s 147/148 then the re-assessment proceedings passed u/s 148 ‎shall…
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147, 148, 153C, Pune Tribunal

November 16, 2019

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